Finance & markets · 16/09/2015Updated: 10/17/2026 · 1 min read
US Proposes Regulations on Transfers of Property to Foreign Corporations
Summary
The US government has released proposed regulations that would affect US persons transferring certain property, including foreign goodwill and going concern value, to foreign corporations in nonrecognition transactions, and combine existing regulations under section 367 of the Internal Revenue Code.
Original source language: Federal Register — Department of the TreasuryOpen original release →